The income tax treaty between Argentina and Turkey entered into force on 13 September 2024. The treaty, signed 1 December 2018, is the first of its kind between the two countries. Taxes Covered The treaty covers Argentine income tax and presumed minimum income tax and covers Turkish income tax and corporation tax. Residence If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement. If no agreement is reached, the company will not be entitled to any relief or exemption from tax provided by...